CPA会计常用英语词汇

accountbill帐单accountbooks帐accountclassification帐户分类accountcurrent往来帐accountformofbalancesheet帐户式资产负债表accountformofprofitandlossstatement帐户式损益表accountpayable应付帐款accountreceivable应收帐款accountofpayments支出表accountofreceipts收入表accounttitle帐户名称，会计科目financialyear会计年度accountspayableledger应付款分类帐Accountingperiod〔会计期间〕arerelatedtospecifictimeperiods,typicallyoneyear〔通常是一年)sheetbincomestatements(orstatementsofincome)利润安排表：retainedearnings现金流量表：cashflows1、部门的称谓市场部Marketing〔CBD〕representativeHumanResourceAdmin.Finance&Accounting产品供给ProductSupply，例如产品调度员叫PS Planner助理AssistantsecretaryReceptionist文员Clerk主任supervisor经理ManagerGM，GeneralManagerCPA课程在微信公众号“注册会计师”〔ID:gaoduncpa〕回复“科目备考”查看：2015年注会6科具体备考策略：科目特点、报考建议、学习方法、重难点、答题技巧入场费admissionfreighttuitionManufacturingoverheadCPA课程MaterialsExecutiveSalariesWagesRetirementallowanceBonusOutsourcingfeeEmployeebenefits/welfareCoferemceSpecialdutiesBusinesstravelingCorrespondenceCorrespondenceWaterandSteamTaxesandduesRentMaintenanceVehiclesmaintenance油料费VehiclesmaintenanceEducationandtrainingEntertainmentBooksandprintingTranspotationInsurancepremium支付手续费CommissionSundrychargesDepreciationexpenseArticleofconsumption劳动保护费LaborprotectionfeesFinanceControllerSenior如高级经理为SeniorManagerOperatingexpensesConsignmentcommissionchargeTranspotationInsurancepremiumExhibitionfeesAdvertisingfeesAdminisstrativeexpensesStaffSalariesRepairchargeArticleofconsumptionOfficeallowanceTravellingexpenseLabourunionexpenditureCPA课程ResearchanddevelopmentexpenseEmployeebenefits/welfare职工教育经费PersonneleducationUnemploymentinsuranceLabourinsuranceMedicalinsuranceCoferemceIntermediaryorgansConsultfeesLegalcostBusinessentertainmentTechnologytransferfeesMineralresourcescompensationfeesPollutiondischargefeesHousingpropertytaxVehicleandvesselusagelicenseplatetax(VVULPT)TenuretaxStamptaxFinancechargeInterestexchangeForeignexchangelossChargefortroubleSpecial-borrowingcost帐目名词AssetsCurrentassetsCashandcashequivalentsCashCashinbankOthercashandcashequivalentsOthercityCashinbankCashier””schequeBankdraftCreditcardL/CGuaranteedepositsRefundabledepositsShort-terminvestmentsShort-terminvestmentsstockShort-terminvestmentscorporatebonds基金Short-terminvestments-corporatefundsShort-terminvestmentsotherShort-terminvestmentsfallingpricereservesCPA课程AccountreceivableNotereceivable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance应收股利DividendreceivableInterestreceivableAccountreceivableOthernotesreceivableBaddebtreservesAdvancemoneyCoverdeficitbystatesubsidiesofreceivableInventoriesSuppliespurchasingRawmaterialsWrapLow-valueconsumptiongoodsMaterialscostvarianceSemi-FinishedgoodsFinishedgoodsDifferencesbetweenpurchasingandsellingpriceWorkinprocessoutsourcedTrusttoandsellthegoodsonacommissionbasisCommissionedandsellthegoodsonacommissionbasisInventoryfallingpricereservesCollectmoneyandsendoutthegoodsbystagesDeferredandprepaidexpensesLong-terminvestmentLong-terminvestmentonstocksInvestmentonstocksOtherinvestmentonstocksLong-terminvestmentonbondsInvestmentonbondsOtherinvestmentonbondsLong-terminvestmentsdepreciationreservesStockrightsinvestmentdepreciationreservesBcreditor””srightsinvestmentdepreciationreservesEntrustloansPrincipalInterestDepreciationreservesFixedassetsBuildingStructureMachineryequipmentCPA课程TransportationfacilitiesInstrumentsandimplementAccumulateddepreciationFixedassetsdepreciationreservesBuilding/structuredepreciationreserves机器设备减值预备MachineryequipmentdepreciationreservesProjectgoodsandmaterialSpecial-purposematerialSpecial-purposeequipmentPrepaymentsforequipmentPreparativeinstrumentsandimplementforfabricateConstruction-in-processErectionworks在安装设备Erectingequipment-in-processTechnicalinnovationprojectGeneraloverhaulprojectConstruction-in-processdepreciationreservesLiquidationoffixedassetsIntangibleassetsPatentsNon-PatentsTrademarksTradenames著作权Copyrights土地使用权TenureGoodwillIntangibleAssetsdepreciationreservesPatentrightsdepreciationreservestrademarkrightsdepreciationreservesUnacknowledgedfinancialchargesWaitdealassetslossorincomeWaitdealassetslossorincomeWaitdealintangibleassetslossorincomeWaitdealfixedassetslossorincomeLiabilityCurrentliabilityShort-termborrowingNotespayable银行承兑汇票Bankacceptance商业承兑汇票TradeacceptanceAccountpayableDepositreceivedProxysalegoodsrevenueCPA课程AccruedwagesAccruedwelfarism应付股利DividendspayableTaxpayablevalueaddedtaxpayableWithholdingsonVATPayingtaxUnpaidVATchangeoverTaxdeductionSubstitutedmoneyonVATTaxreimbursementforexportChangeoverwithnoldingsonVATExportdeductdomesticsalesgoodstaxOverpaidVATchangeoverUnpaidVATBusinesstaxpayableConsumptiontaxpayableResourcestaxpayableIncometaxpayableIncrementtaxonlandvaluepayableTaxformaintainingandbuildingcitiespayableHousingpropertytaxpayableTenuretaxpayableVehicleandvesselusagelicenseplatetax(VVULPTpayablePersonalincometaxpayableOtherfundinconformitywithpayingOtherpayablesDrawingexpenseinadvanceOtherliabilitiesPendingchangeroverassetsvalueAnticipationliabilities长期负债Long-termLiabilitiesLong-termloansLong-termloansduewithinoneyear一年后到期的长期借款Long-termloansdueoveroneyearBondspayableFacevalueParvalue债券溢价Premiumonbonds债券折价DiscountonbondsAccruedinterestLong-termaccountpayableAccruedfinancialleaseoutlayCPA课程Long-termaccountpayableduewithinoneyearLong-termaccountpayableoveroneyearSpecialpayableLong-termspecialpayableduewithinoneyearLong-termspecialpayableoveroneyearDeferraltaxesOWNERS”EQUITYCapita实收资本(或股本Paid-upcapital(orstock)Paicl-upcapitalPaid-upstockInvestmentReturned公积Capitalreserve资本(或股本)Cpital(orStockpremiumReceivenon-cashdonatereserveStockrightinvestmentreservesAllocatesumschangeoverinForeigncurrencycapitalOthercapitalreserveSurplusreservesLegalsurplus任意盈余公积FreesurplusreservesLegalpublicwelfarefundReservefundEnterpriseexpensionfundProfitscapitalizadonreturnofinvestmentProfits本年利润Currentyearprofits利润安排ProfitdistributionOtherchengeoverinWithdrawallegalsurplusWithdrawallegalpublicwelfarefundsWithdrawalreservefundWithdrawalreserveforbusinessexpansionWithdrawalstaffandworkers”bonusandwelfarefundProfitscapitalizadonreturnofinvestmentPreferredStockdividendspayableWithdrawalothercommonaccumulationfundCommonStockdividendspayable转作资本(或股本)CommonStockdividendschangetoCPA课程assets(orstock)UndistributedprofitCostCostofmanufactureBasecostofmanufactureAuxiliarycostofmanufactureManufacturingoverheadMaterialsExecutiveSalariesWagesRetirementallowanceBonusOutsourcingfeeEmployeebenefits/welfareCoferemceSpecialdutiesBusinesstravelingCorrespondenceCorrespondenceWaterandSteamTaxesandduesRentMaintenanceVehiclesmaintenance油料费VehiclesmaintenanceEducationandtrainingEntertainmentBooksandprintingTranspotationInsurancepremium支付手续费CommissionSundrychargesDepreciationexpenseArticleofconsumptionLaborprotectionfeesLossonseasonalitycessationServicecostsProfitandlossIncomeOPERATINGINCOMECPA课程PrimeoperatingrevenueSalesrevenueServicerevenueOtheroperatingrevenueSalesmaterials代购代售WrapleaseRemiserightofassetsrevenueReimbursementofincometaxOtherrevenueInvestmentincomeCurrentinvestmentincomeLong-terminvestmentincomeWithdrawalofentrustloansreservesSubsidizerevenueSubsidizerevenuefromcountryOthersubsidizerevenueNON-OPERATINGINCOMENon-cashdealincomeCashoverageNetincomeondisposaloffixedassetsIncomeonsalesofintangibleassetsFixedassetsinventoryprofitNetamercementincomeOutlayRevenuecharges主营业务本钱OperatingcostsCostofgoodssoldCostofserviceTaxandassociatechargeSalestaxConsumptiontaxTaxformaintainingandbuildingcitiesResourcestax土地增值税Incrementtaxonlandvalue5405OtherbusinessexpenseOthercostofmaterialsaleOthercostofserviceOthertaxandassociatechargeExpensesOperatingexpensesConsignmentcommissionchargeTranspotationInsurancepremiumCPA课程ExhibitionfeesAdvertisingfeesAdminisstrativeexpensesSta